1.audit 审计 t1D6#JP(a
2.attestation 鉴证 }e1f kjWk
3.credibility 可信赖程度 "zv?qS
4.audit of financial statements 财务报表审计 M-eX>}CDm
5.agreed-upon procedures 执行商定程序 UZqr6A(/H
6.high levels of assurance 高水平保证 KZ&{Ya
7.compilation 编制 Fvg>>HVu
8.reliability 可靠性 E-CZk_K9
9.relevance 相关性 x2l~aw#?
10.professional skepticism 职业谨慎 Y\s@'UoVN
11.objectivity 客观性 |SCO9,Fs
12. professional competence 专业胜任能力 &S/KR$^ %
13.Senior/CPA-in-charge 项目经理 h(ZZ7(ue
14.audit engagement letter 业务约定书 >Ka}v:E
15.recurring audit 连续审计 1a`dB
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16.the client 委托人 )A,MTi
17.change CPA 更换注册会计师 I_\j0
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18.the existing CPA 现任注册会计师 d7A vx
19.the successor CPA 后任注册会计师 nzU^G)
20.the preceding CPA前任注册会计师 JT
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21.issue the audit report 出具审计报告 FK<1SOE
22.expert 专家 }qxwNmx
23.the board of directors 董事会 Ub3^Js!b%
24.knowledge of the entity‘ s business 了解被审计单位情况 uvi+#4~G
25.assess material misstatement risks评估重大错报风险 |BN^5mqP6
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 bDK72c
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27.a general knowledge of —— 初步了解―――的情况 Zh,(/-XN;
28.a more knowledge of—— 进一步了解的情况 Y$ZZ0m
29.the prior year‘s working papers 以前年度工作底稿 ibha`
30.minutes of meeting 会议纪要 yHe%e1
31.business risks 经营风险 O(#DaFJv
32.appropriateness 适当性 M$
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33.accounting estimate 会计估计 @
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34.management representations 管理层声明 *6<<6f`(
35.going concern assumption 持续经营假设 kocgPO5
36.audit plan 审计计划 OF-$*
37.significant audit areas 重点审计领域 "=@X>jUc
38.error 错误 HW"@~-\
39.fraud舞弊 =)!sWY:
40.modified or additional procedures 修改或追加审计程序 JYc;6p$<i
41.misappropriation of assets 侵占资产 m5`<XwD9
42.transactions without substance 虚假交易 ].w~FUa
43.unusual pressures 异常压力 GUSEbIz):
44.the suspected noncompliance 涉嫌存在违法行为 vq=nG]cE)
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 E+)3n
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47.approach the materiality level 接近重要性水平 OlI|.~
48.an acceptably low level 可接受水平 n3y`='D
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 `)?N7g[\u
50.misstatements or omissions 错报或漏报 b1\.hi
51.aggregate 总计 }hRw{#*8
52.subsequent events 期后事项 Y`3V&8X
53.adjust the financial statements 调整财务报表 Qh3BI?GZ'3
54.perform additional audit procedures 实施追加的审计程序 m9M#)<@*
55.audit risk 审计风险 4h~CDy%_
56.detection risk 检查风险 hh#p=Y(f
57.inappropriate audit opinion 不适当的审计意见 -c4g;;%
58.material misstatement 重大的错报 &L`^\B]k|
59.tolerable misstatement 可容忍错报 :8=7)cW
60.the acceptable level of detection risk 可接受的检查风险